an 2" and 3, RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC105069)
an 2. & 3, RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year cnded 31 December 2023 including a Statement of Assets and Liabilities as at that dale. REFERENCL AND ADMINISTRATIVE DETAILS 2nd & 3rd RATHFRILAND Congregation of the Presb)terian Church in Ireland 27 Cro%s Road Hilltown BT34 5TF R¢gist¢rLxl Ch<lrity in Northcrn Ircland {NIC105069) CHARITY TRUSTEES Thc Charity Trustccs who served during the y&ir or whn were tru.stees at the date of this rep(irt ivere Rev Seamus Burke Mr Ernie Moorhcad Mr Kenneth Bready Mr Ivan Jol)nston Mr Ivor Trimble Mr Samuel McRoberts PRINCIPAL OFFICE BEARERS Minister Rev Scamus Burke Clerk of Session Mr Kenncth Br¢ady TTeasurei Mrs Beatrice Davidson INDEPENDENT EXAIIqINER (S.1. Irint & Co, 8 Newr! Rd, Banbridge BT32 3HJN) BANKERS (Ulster BanK 14 Church Square. Rathfriland, Newry BT34 5PT) SOLICITORS (Gordon Bell & Son, 9-1 I INeM'ry SL Ralbfriland, Ne,r), BT34 SPY)
an 2" & 3rd RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code. the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-ofFicio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meettngs, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice in each year or as appropriate. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the off ice can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-third5 of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. 2nd & 3rd Rathfriland congregation of the Presbyterian Church has been assigned to the Iveagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly. minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an 2. & 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, admirbistration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. 2nd & 3rd Rathfriland congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland. as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of Hi5 Spirit. and to enable her members to play their part in fulfilling God's mission to our world. The congregations mi55ion purp05e5 is by the grace of God. to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which: is increasingly characterised by love for God. and love and concern for others- is committed to the historic Christian gospel as revealed in the Bible; is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by being: A Covenant Community: where our relationships are rooted in the promises of God by living faithfully toward him and toward one another An Intergenerational Community- where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the Supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice
an 2nd & 3rd RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) AcfiviTIES AND OBJEcfivES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has a wide range of organisations including Sunday School Children's Church and Creche Small Groups pw Youth Fellowship Mothers and Toddlers Bowling Club Seniors Fellowship Meeting ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11.30am and on the first and third Sunday evening at 6.30pm. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular services during the year we had O going through the Sacrament of Baptism, we conducted 2 marriage service and gave thanks for faithful services and Sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 160 communicant members and 381 persons connected with the congregation. The average week attendance at morning worship is 95. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the congregation's pastoral visitors. Mission and outreach At a local level the congregation reaches out to the community through the programs listed above as well as supporting various mission organisations such 3s- PCI Global Missions, Southern Area Hospice, The Gideons as well as others.
an 2" & 3" RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) The congregation supports the Untted Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, as515ts congregation5 With the deployment of locally based staff, enables church planting, provides grant support forthe upkeep of church premises. assist with the runningcosts of Union Theological College, the Church's training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global m ission, outreach, leadership and pastoral care. The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property There was upkeep done to both church buildings
an 2nd & 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Organisation5 Sunday School: Each Sunday morning our Sundayschool children meet to be taught the Scriptures. Childrens Church & Creche: Childrens Church & Creche gather during the service of worship from 12-12:30pm Small Groups: Four Small Groups of between 4-8 adults meet for fellowship and Bible Study alternate Sunday, Monday evenings at approximately 7pm Parents and Toddlers. Each Tuesday morning at 10-30am our hall is used by "Little Islanders" our mothers and toddlers group. PW: Our ladies gather for fellowship and Bible study on the first Tuesday of the month 8-9:30pm Thursday Morning Fellowship- Each Thursday 10am to 12pm our seniors meet for fellowship and Bible teaching Alive: Our church youth meet twice a month from 6:30-9pm for fellowship and Bible Study. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtime by serving on committees and helping with organisations and other church activities.
an 2. & 3rd RATHFRILAND CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conVd} PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to it5 members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such asthrough the care of those in need (including the sick. disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards. printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other ind ividua15 that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral seniices are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an 2nd & 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 147 contributor5 during the year1147 in previous year, 2022) donating a total of £72,6831£71,300 in previous year, 2022) Total Income of the congregation during the year was £133.119 compared to £127,766 in the previous year. Total expenditure increased from £98,996 to £116,337. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations total income does not exceed £250,000. the Trustees have elected under Section 64(31 of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on and signed on its behalf by eamus tjr Mr Kenneth Bready 15:, October 2024 th 15 October 2024
an ND RD INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF 2 AND 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31st December 2023 which are set out on pages 12 to 18. Respective responsibilities of Trustees and Examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act {Northern Ireland) 2008. It is my responsibility to- examine the accounts under section 65 of the Charities Act; • follow the procedures13id down in the general Directions given bythe Charity Commission for Northern Ireland under section 6519llb) of the Charities Act; and state whether particular matters have come to my attention. Basis of Independent Examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519llb) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to State whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charitie5 Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the account5 to be reached. io
an Independent examiner's statement I have completed my examination and have no concerns in respect of the matters111 to141 listed above and, in connection with following the Directions of the Chaiity Comtnission for Northern Ireland, I have found no matters that require drawing to your attention. B. Magennis CCA FCA For and behalf of S.M. Vint & Co Chartered Certified Accountants & Registered Auditors 8 Newry Road Banbridge BT32 3HN 11
an 2. and 3 RATHFRILAND CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestricted Funds Restrirted Endowment Funds Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 86,631 2,355 15,000 18 158 25,325 3,527 111,956 5.882 15,000 105 176 111,251 15,700 87 18 30 785 104.162 28,957 133,119 127,766 Sale of Investments Sale of fixed assets Loans Received Total Receipts 104,162 28,957 133.119 127,766 Payments Rai5iri8 funds Charitable activities Investment costs Other 620 79,517 620 113,767 598 98,398 34,250 1,950 1,950 80,137 36,200 116.337 98,996 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 80,137 36.200 116,337 98,996 Net receipts / (payment51 Transfers between funds 24.025 17,243) 16,782 28,770 Net movement in funds Funds brought forward 24,025 81,861 {7,2431 102,713 16,782 184,574 28,770 155,804 Funds carried forward 12 105,886 95,470 201,356 184,574 12
an 2. AND 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2023 Total Funds 2022 Fund5 Reconciliation Bank and Cash at start of year Net movement in funds 81,861 24.025 102.713 {7,2431 184,574 16,782 155,804 28,770 Bank and Cash at end of year 105,886 95,470 201,356 184,574 Bank & Cash Balances Bank Deposlt Accounts Bank Current Accounts Cash in Hand 5,391 195.014 951 5,326 178.140 1,108 201,356 184,574 Other Assets Fixed Assets- Note 10 Buildings-value insured Fixtures, Fittings & Equipment Vehicles 4,378,123 4,072,673 Investments- Note 11 Gift Aid receivable on donations 121,601 118,190 4,499,724 4,190,863 Liabilitie5 Loans No other known liabilities th Approved by the Kirk Session at a meeting on 15 October 2024 and signed on its behalf by eamus Uf k Mr. Kenneth Bready 15th October 2024 15th October 2024 13
an 2nd and 3rd RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,OOOthe congregation have elected in accordance with the provisions in The Charities {Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion: the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a> income from endowments which 15 to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activitv intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Recorded giving: Loose collection5 Donations and gifts Gift Aid Legacies and bequest 717 72,683 13,231 867 23,382 1,076 1,584 96,065 14,307 785 97,525 12,941 86.631 25,325 111,956 111,251 14
an 2nd and 3, RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restrirted Endowment Fund5 Funds Total 2023 Total 2022 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 2,355 330 2,685 700 15,000 2.355 330 2,685 15,700 4. OTHER TRADING AcfiviTIES Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Letting of premises Trading income 15.000 15,000 15,000 15,000 INVESTMENT INCOME Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Deposit interest General Investment Fund Wayleave Other investment income 87 87 14 18 18 16 18 87 105 30 15
an 2nd and 3rd RATHFRILAND CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Insurance claims Other income 158 18 176 785 158 18 176 785 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Fund5 Total 2023 Total 2022 FWO envelopes Fundraising events 620 620 598 620 620 598 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 General Assembly Assessments Presbwery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 15.761 940 39,757 21,709 350 15.761 940 40,067 40,477 15,522 13,984 671 40,823 27,197 14,723 310 18,768 15,172 1.000 1,000 1,000 79,517 34.250 113,767 98,398 16
an 2nd and 3rd RATHFRILAND CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2023 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Investment properties expenses Defibrillator 1,950 1,950 1,950 1,950 10. FIXED ASSETS The congregation owns 2nd church premises 51tuated at Loughbrickland Road, the hall at Newry Street and the associated fixtures, fittings, plant and machinery. These have an insurance value of £916,451. The congregation also owns 3rd church premises situated at 70 Newry Street, the halls at Newry Street and the Manse at 27 Cross Road, together with the associated fixtures, fittings, plant and machinery. These have an insurance value of £3,461,673. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund Property Other investments 121,601 118,190 121,601 118,190 17
an 2. and 3rd RATHFRILAND CONGREGATION OF THE PRESBEftIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus l Transfer (Deficit) Balance at end Unrestricted Funds General Fund 81,861 104,162 80,137 24.025 105,886 81,861 104,162 80.137 24.025 105,886 Restricted Funds Building Fund Cong. Organisational Funds Mission and Charities Fund 85,097 17,607 8,697 5,037 15.223 16.635 4.453 15,112 (7.938) 584 iii 77,159 18,191 120 102,713 28,957 36,200 17,2431 95,470 Endowment Funds [Name of Fundl Total 184,574 133,119 116,337 16,782 201,356 18